Residence Is Decided by a Statutory Test, and 183 Days Is Only the First of Four Ways In
Since 6 April 2013 the United Kingdom has decided tax residence by a test written into statute rather than by case law, and it is Schedule 45 to the Finance Act 2013. The structure is three-stage and the order matters. An individual is resident for a tax year if the automatic residence test is met or the sufficient ties test is met, and not resident if neither is. The automatic residence test is met when at least one of four automatic UK tests is met and none of the five automatic overseas tests is. Spending 183 days or more in the country is the first automatic UK test, but the second catches a person with a home in the UK and no comparable home abroad, and the third catches full-time work in the UK, each on a day count far below 183. Only when none of the automatic tests decides the year does the sufficient ties test run, and there the number of days needed to become resident falls as the number of UK ties rises: a person who was resident in any of the three preceding tax years and has four ties becomes resident on more than 15 days in the country. The day count itself is a presence-at-midnight rule, and the relief for being stranded is capped at 60 days a year.
At a glance
- The basic rule
- Resident for a tax year if the automatic residence test or the sufficient ties test is met, and not resident if neither is
Paragraphs 3 and 4 of Schedule 45. There is no residual discretion: the Schedule says the individual is resident or is not.
- First automatic UK test
- At least 183 days spent in the UK in the tax year
Paragraph 7 of Schedule 45. It is one of four automatic UK tests, so falling below 183 days decides nothing on its own.
- How many automatic tests there are
- 4 automatic UK tests and 5 automatic overseas tests
Paragraphs 6 and 11 of Schedule 45. The Schedule as enacted had three automatic overseas tests; the consolidated text read here says five.
- First automatic overseas test
- Fewer than 16 days in the UK, for someone resident in any of the 3 preceding tax years
Paragraph 12 of Schedule 45. It also requires that the individual does not die in the year.
- Second automatic overseas test
- Fewer than 46 days in the UK, for someone resident in none of the 3 preceding tax years
Paragraph 13 of Schedule 45. The arriver's allowance is three times the leaver's.
- Days that make a previously resident person resident on ties alone
- More than 15 days with 4 ties, more than 45 with 3, more than 90 with 2, more than 120 with 1
The Table at paragraph 18 of Schedule 45, for a person resident in one or more of the 3 preceding tax years.
- Days that make a newly arriving person resident on ties alone
- More than 45 days with all 4 ties, more than 90 with 3, more than 120 with 2
The Table at paragraph 19 of Schedule 45, for a person resident in none of the 3 preceding tax years. The table has no row below 46 days, which is the second automatic overseas test showing through.
- What counts as a day spent in the UK
- Presence in the UK at the end of the day
Paragraph 22(1) of Schedule 45, with two exceptions in 22(3) and 22(4) for transit passengers and for exceptional circumstances.
- Cap on days excused by exceptional circumstances
- 60 days in a tax year
Paragraph 22(6) of Schedule 45. Past 60, further stranded days count as days spent in the UK whether or not the circumstances are the same ones.
- Types of UK tie
- Family, accommodation, work and 90-day for everyone; a country tie as well for a person resident in any of the 3 preceding tax years
Paragraph 31 of Schedule 45. Each tie counted must be of a different type.
Requirements
- Count days on the midnight rule: a day on which you are in the United Kingdom at the end of the day is a day spent there
- Work through the automatic overseas tests first, then the automatic UK tests, and only then the sufficient ties test
- Count your ties for the year - family, accommodation, work, 90-day, and for a previously resident person a country tie
- Check whether you were resident in any of the three preceding tax years, because it changes both which ties count and how many are enough
In detail
The order of the three stages is the whole of the test
A reader who starts by counting to 183 will get the wrong answer more often than not. Schedule 45 is read in a fixed order. First the five automatic overseas tests: meeting any one of them makes the person not resident, whatever else is true. Then the four automatic UK tests: meeting any one of those, having met no overseas test, makes the person resident. Only if neither set decides the year does the sufficient ties test apply, and that one is a sliding scale rather than a threshold. The practical consequence is that the day count which matters to a particular person is almost never 183. For someone who left the United Kingdom last year it is 16. For someone arriving for the first time it is 46. For someone with a home, a family and work in the country it can be lower still, because the second and third automatic UK tests do not depend on a day count in the same way.
Ties change what a day costs
The sufficient ties test is the part that catches people who believe they have left. A person resident in any of the three preceding tax years who still has a home available, a resident spouse or minor child, substantive work in the country and 90 days in either of the two preceding years has four ties, and on the Table at paragraph 18 that makes 16 days in the country enough to be resident again. The same four ties for someone who has never been resident require more than 45 days, and that person has no country tie available at all - paragraph 31(3) gives them only four types. The asymmetry is deliberate: the Schedule is harder on leavers than on arrivers, and the two tables encode that rather than stating it.
What this record does not cover
Schedule 45 has a third Part, split year treatment, which relaxes the rule in paragraph 2(3) that residence attaches to the whole tax year. That Part has not been read for this record, and nothing here should be relied on for the year of arrival or the year of departure. The Schedule also decides residence only; it does not decide domicile, and it does not decide how a dual resident is allocated under a double taxation agreement. Neither question is answered here.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«3U.K.An individual (“P”) is resident in the UK for a tax year (“year X”) if— (a)the automatic residence test is met for that year, or (b)the sufficient ties test is met for that year. 4U.K.If neither of those tests is met for that year, P is not resident in the UK for that year.»The whole structure in two paragraphs. "U.K." is the extent marker legislation.gov.uk prints inside the paragraph number; it is part of the published text, not an editorial insertion by us.
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The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
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«5U.K.The automatic residence test is met for year X if P meets— (a)at least one of the automatic UK tests, and (b)none of the automatic overseas tests.»The overseas tests are a veto on the UK tests, not a counterweight: meeting one of them defeats all four UK tests.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«6U.K.There are 4 automatic UK tests. 7U.K.The first automatic UK test is that P spends at least 183 days in the UK in year X.»The 183-day rule everyone knows, in its actual place: the first of four, and not a threshold below which a person is safe.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«11U.K.There are 5 automatic overseas tests. 12U.K.The first automatic overseas test is that— (a)P was resident in the UK for one or more of the 3 tax years preceding year X, (b)the number of days in year X that P spends in the UK is less than 16, and (c)P does not die in year X. 13U.K.The second automatic overseas test is that— (a)P was resident in the UK for none of the 3 tax years preceding year X, and (b)the number of days that P spends in the UK in year X is less than 46.»The two day-count escapes, and the asymmetry between them. Someone who has been resident recently needs to stay under 16 days; someone who has not may spend up to 45.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«17(1)The sufficient ties test is met for year X if—U.K. (a)P meets none of the automatic UK tests and none of the automatic overseas tests, but (b)P has sufficient UK ties for that year. (2)“UK ties” is defined in Part 2 of this Schedule. (3)Whether P has “sufficient” UK ties for year X will depend on— (a)whether P was resident in the UK for any of the previous 3 tax years, and (b)the number of days that P spends in the UK in year X. (4)The Tables in paragraphs 18 and 19 show how many ties are sufficient in each case.»The sufficient ties test runs only where every automatic test has failed to decide the year.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«18U.K.The Table below shows how many UK ties are sufficient in a case where P was resident in the UK for one or more of the 3 tax years preceding year X— | _Days spent by P in the UK in year X_ | _Number of ties that are sufficient_ | | More than 15 but not more than 45 | At least 4 | | More than 45 but not more than 90 | At least 3 | | More than 90 but not more than 120 | At least 2 | | More than 120 | At least 1 |»Quoted as the page publishes the table, pipes included. One tie and 121 days makes a recently resident person resident.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«19U.K.The Table below shows how many UK ties are sufficient in a case where P was resident in the UK for none of the 3 tax years preceding year X— | _Days spent by P in the UK in year X_ | _Number of ties that are sufficient_ | | More than 45 but not more than 90 | All 4 | | More than 90 but not more than 120 | At least 3 | | More than 120 | At least 2 |»The arriver's table. It starts at 46 days because below that the second automatic overseas test has already settled the year.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«22(1)If P is present in the UK at the end of a day, that day counts as a day spent by P in the UK.U.K. (2)But it does not do so in the following two cases. (3)The first case is where— (a)P only arrives in the UK as a passenger on that day, (b)P leaves the UK the next day, and (c)between arrival and departure, P does not engage in activities that are to a substantial extent unrelated to P's passage through the UK. (4)The second case is where— (a)P would not be present in the UK at the end of that day but for exceptional circumstances beyond P's control that prevent P from leaving the UK, and (b)P intends to leave the UK as soon as those circumstances permit. (5)Examples of circumstances that may be “exceptional” are— (a)national or local emergencies such as war, civil unrest or natural disasters, and (b)a sudden or life-threatening illness or injury.»The midnight rule and its two exceptions. The transit exception requires departure the next day and no substantial unrelated activity in between.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«the maximum number of days to which sub-paragraph (2) may apply in reliance on sub-paragraph (4) is limited to 60, and (b)accordingly, once the number of days within sub-paragraph (4) reaches 60 (counting forward from the start of the tax year), any subsequent days within that sub-paragraph, whether involving the same or different exceptional circumstances, will count as days spent by P in the UK.»The cap that a reader planning around a border closure or an illness needs: relief stops at 60 days and the clock does not reset for a new emergency.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«31(1)What counts as a “UK tie” depends on whether P was resident in the UK for one or more of the 3 tax years preceding year X.U.K. (2)If P was resident in the UK for one or more of those 3 tax years, each of the following types of tie counts as a UK tie— (a)a family tie, (b)an accommodation tie, (c)a work tie, (d)a 90-day tie, and (e)a country tie. (3)Otherwise, each of the following types of tie counts as a UK tie— (a)a family tie, (b)an accommodation tie, (c)a work tie, and (d)a 90-day tie. (4)In order to have the requisite number of UK ties for year X, each tie of P's must be of a different type.»Five types of tie for a person recently resident, four for a person not. The country tie exists only for the first group, which is why the two tables in paragraphs 18 and 19 are not the same table shifted.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.»The publisher's own warning, printed on every provision page. It is the reason every citation here carries the date the page said it was up to date to, rather than the date it was read.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«### Changes and effects yet to be applied to Schedule 45 Part 2: [Moreeffects to be announced](https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/part/2#statusEffectsAppliedContent) - s. 130(5)(aa) inserted by [2026 asc 7](https://www.legislation.gov.uk/id/asc/2026/7) [Sch. 2](https://www.legislation.gov.uk/id/asc/2026/7/schedule/2) [para. 415(b)](https://www.legislation.gov.uk/id/asc/2026/7/schedule/2/paragraph/415/b)»A consolidated page naming an amendment it has not yet incorporated. The amending instrument, 2026 asc 7, is an Act of Senedd Cymru and has not been read here; what it inserts is section 130(5)(aa) of the Finance Act 2013, which is outside Schedule 45.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
Practical notes
Residence under Schedule 45 attaches to a whole tax year unless the split year rules in Part 3 apply. Part 3 has not been read for this record.
Every figure here is taken from the paragraph of Schedule 45 named beside it, read on legislation.gov.uk on 11 October 2026. The page stated it was up to date with all changes known to be in force on or before 11 October 2026, and it also listed one effect its editorial team had not yet applied.
The Schedule as enacted had three automatic overseas tests; the consolidated text read here has five. Where a guide or a textbook says three, it is quoting the 2013 original.
No HMRC guidance has been read for this record. Where HMRC's published practice on day counting or on ties differs from the words of the Schedule, that divergence is not recorded here because it has not been checked.
- consolidatesFinance Act 2013, Schedule 45, Part 1 (the rules)
The National Archives, legislation.gov.uk · consolidated to 2026-10-11
About this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
- consolidatesFinance Act 2013, Schedule 45, Part 2 (key concepts)
The National Archives, legislation.gov.uk · consolidated to 2026-10-11
About this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source